Recreational boat owners who paid state sales taxes on a boat purchase, or those who secured a loan to finance a boat, may have some tax deductions available when filing their 2009 federal income tax return. The Sales Tax Deduction For boat owners who paid substantial state sales taxes on a new or used boat purchase last year, the Tax Extenders Act of 2008 continues to offer a federal tax deduction for state sales taxes. Boaters must choose either the state sales tax deduction or state income tax deduction on their federal tax return — you cannot take both. In addition, to take the state sales tax deduction, the sales tax on a boat purchase must be applied at the same tax rate as the state's general sales tax.

In order to claim the sales tax deduction, tax returns must be itemized. State sales taxes are entered on IRS form Schedule A, line 5b. The Boat Loan Deduction For those owners with a secured boat loan, mortgage interest paid on the loan may be deducted from your federal income taxes. Taxpayers may use the home mortgage interest deduction for one second home in addition to their primary home, and must itemize deductions on their returns. A boat is considered a second home for federal tax purposes if it has a galley, a head, and sleeping berth. Some boaters may be unaware of this potential tax benefit because not all lending institutions send borrowers an Internal Revenue Service form 1098 which reports the interest paid.

Not receiving the form does not preclude taking the deduction. If a 1098 is not available, boaters should contact their lender for the amount of interest paid and should enter it on line 11 on Schedule A along with the lender's tax ID number. If a form 1098 is sent, boaters should simply enter the amount on line 10 of Schedule A. Sorry, AMT For those who fall under the Alternative Minimum Tax, most deductions are unavailable as taxes are calculated differently. Boaters are urged to contact a tax preparer or financial advisor for more information. For more details on the mortgage deduction, go to www.IRS.gov and download Publication 936 or the Fact Sheets. For state tax deduction information download Publication 600, which also includes state-by-state tax tables. From BoatU.S. www.boatus.com

ALEXANDRIA, Va., March 15, 2010 -- It's a sad fact: Every spring, shortly after being launched and commissioned for the season, boats sink while safely tied up at the dock, turning what should be a good time of the year into a real mess. BoatU.S.' Seaworthy magazine , which combs through the BoatU.S. marine insurance claims files for important accident trends or lessons to learn, has identified the top five reasons for springtime sinkings, and created a free Spring Commissioning Checklist to help boaters start the season right.

With the release of several early seasonal hurricane forecasts for this year, boaters and marina operators are finding out they could face a much different scenario than last year’s relatively mild storm season. Accuweather, a nationwide weather service, recently reported it expects 2010 to be an “extreme season” with as many as 18 named storms, a 100% increase over 2009. BoatU.S., a national boat owners group with experience in hurricane preparation and post-hurricane recovery efforts, says that most boaters and marinas can survive by being better prepared. To help with this task, the Association has some free online “tools” available at the BoatU.S. “Hurricane Resource Center” at http://www.BoatUS.com/Hurricanes .

Well, it’s really great to be back on the water in sunny down town Matlacha at Gulf Coast Kayak. We just came from up north and it sure was cold, as I am sure most of you know. We really have it good here in southwest Florida, otherwise you would not be here either. That said, I have to tell you this place is FOR THE BIRDS. Yes, I said the BIRDS. Now that’s not a bad thing. I mean it in a good way. I can’t begin to tell you all the different kinds of birds we saw last time out in the yak, on the back bay. Just the shore birds could fill a birder’s field guide. Then all the different kinds of herons, great blue, little blue (not the same bird), the little greenbacks, and we can’t leave out the one we see the most, the yellow-crowned night heron, (who when he is immature is brown with yellow spots). Then the pelicans. I say then the pelicans because the brown pelicans are nesting in the old yellow night heron’s nest. It’s somewhat funny to see this large pelican fly over to a little nest of sticks in the Australian pines, and lightly touch down.

Tampa. If you live in Southwest Florida, you know where Tampa is located. But you may be surprised to learn that the original Tampa was located in Pineland — actually, at the present site of the Randell Research Center! Settled more than 1,000 years before the Spanish arrived on our shores, “Calusa Tampo” (Great City) was a capital city with 700 to 1,000 residents. There were large shell mounds/pyramids that were 60 feet high with a canal carved between them that led to water courts and the royal burial mound/pyramid in the center of a lake. The canal also went across the island to the other side. This canal was hand-dug and went 2 ½ miles at a depth of about 8 feet and width of about 30 feet (Cushing, 1898). The city’s royal family was led by a Cacique (king), the head shaman, and war captain. They lived atop the mounds/pyramids with a view of Pine Island Sound and the outposts, work sites, and villages scattered along the shores and islands, including Josslyn, Useppa, and Cayo Costa. These smaller settlements played an important role in Calusa life. They represented the hub of their culture’s trade — fishing, canoe building, and tool making. The sites were also believed to serve as designated areas for Calusa ceremonies and human sacrifice (Cushing). Although crude by modern standards, their society was also steeped in politics, religion, and military interests, but based on aquaculture instead of agriculture. “Most people live on the edge of the land, but the Calusa lived on the edge of the water.” (John Worth, former assistant Director Randell Research Center) Some artifacts found on Useppa have been dated back 6,000 years. Enough time for a great and powerful civilization to form. In their language they called themselves “The Fierce People”; the Creek and Seminole Indians referred to them as “The Bad People”. There is no disputing they were a powerful people and, in 1614, proved it by sending out 300 war canoes and killing 500 people (up the west coast). They sent 12 survivors to St. Augustine to warn the Spanish to stay out of Calusa territory. We have found Calusa artifacts in the north as far as Ohio and New York and we have found artifacts here from the north also. They traded with Cuban Indians and maybe much more than we originally thought (John Worth), by traversing the water by canoe. To communicate with the other outposts, the Calusa used smoke signals and the far-reaching sounds of horse conch horns. Take a Calusa Ghost Tour and you’ll hear that eerie horn even today, as though the spirits of the Calusa are reaching out to reclaim “Calusa Tampo” — or perhaps their next human sacrifice. For additional stories about historical Pine Island, contact John Paeno, Calusa Ghost Tours at 239-938-5342 or calusaghosttours@comcast.net On the web at www.calusaghosttours.com or www.calusabackwater.com or www.youtube.com and search calusajohn. If you have pictures, stories or legends of the sound to share, John would love to hear from you. Check out our new adventures and location in Bonita Springs

The best action these days has been with a multitude of Aamberjacks and a variety of Snappers – all that you can handle! Also mixed in when we fish offshore, are Banded Rudderfish, Porgies, Mangrove Snapper, Triggerfish, big Sheepshead, different kinds of Sharks. They aren’t in season; we’ve been getting a lot of catch-and-release Gag and Red Grouper, even though we weren’t trying to catch them. We were actually even fishing in areas where there usually aren’t that many, which means when season does come around again, we will be catching an immense amount! It’s almost like these Grouper know they have immunity deal, where we can’t get them, but come April 1st, it’s game on again! In my opinion, the hottest action is still out past 100 ft offshore, using live baits, because they seem to bring in the greatest catches. The tip of the week: There is a bunch of huge Sheepshead out there, close or even IN artificial reefs, offshore of Anna Maria Island. These bad boys will be out there for another 2 weeks, spawning, and that makes them quite hungry! This winter has been a tough one, with only one or two days a week calm enough to even head offshore. That means is you should be ready for that window of opportunity, because you will be rewarded with a great catch. Offshore fish are still biting, even in this cold weather. Like I always say, now is the time to head out deep, because the action is guaranteed to heat you up! Tight lines and good fishing Capt. Larry McGuire Show Me The Fish Charters Located at the Cortez Fishing Center, Bradenton, FL 941-720-6475

Springtime means boat shows, warmer weather, and much better fishing. Mackerel migrations will charge in as local waters reach about seventy degrees. They provide anglers with plenty of action and fresh fish dinners. The “Mack attack” will move in from the south and winds could influence our access. Look for terns, known as Mackerel birds to many fishermen, and other bird travels, to indicate spring arrival. Locally the white pelicans flying north signal me to look for spring. Be ready when this fishing event kicks off. Be sure your boat and fishing gear are ready for action now. Marina and repair folks will be swamped by procrastinators; don’t miss out because your gear is not ready. Get a tune up, do some test runs, and check safety equipment. Fishing gear needs to be maintained also. Replace old line, lube gears and drags, check your rods guides for damage and wear. Establish relationships with mechanics and staff because this can pay off huge in the long run.

If you have a minor issue with boat or tackle they may take a few minutes to listen and offer helpful advice to get you back up without waiting to get on their busy calendar. It is beneficial at the tackle shop also. Yes, I like to fish with live minnows, but my 23 Dorado is equipped to capture and keep ‘em alive. It takes a lot of gear; baitwell, cast nets, plus knowledge and time to fish live minnows. I started out, like most, fishing hardware: spoons, jigs, and lures. Your local tackle shops staff can help you choose the correct equipment to get started. First, decide on your target species. Spanish and Kings vary dramatically in size, so your gear must be up for the preferred task. Decide to troll or cast; conventional gear is suited to trolling while spinning rigs cast better. Size matters: Spanish average a couple of pounds, while Kings are MUCH larger, up to fifty pounds.

Twenty to thirty pound convention gear works well trolling for both. Fifteen pound spinning tackle is perfect for casting lures or minnows. You can catch both on lighter spinning gear if you understand its limitations and learn to let your drag function. Your reel is designed to take up the line, not winch up fish. Allow your rod to wear fish down. Your time invested with knowledgeable tackle sales staff can make your trip and save money in the long haul. If you select quality gear it costs more, but functions better and lasts longer. Listen to expert advice and purchase extra hardware because Macks have sharp teeth and you will need spares and various sizes. Guides’ prices may seem expensive but cost significantly less to experience fishing properly and teach you more for the investment. Take the time to choose a guide with local experience who understands your unique desires and wishes. Helping hints to put you on the hot bite. First look for bird activity as soon as you enter the Gulf. Flocks of screaming gulls indicate feeding fish schools. Even a few birds concentrating in one area shows you fish.

Florida’s top bait: alive, dead or frozen, these abundant creatures are available at most local bait and tackle shops. Most fresh and saltwater shrimp mature and breed only in a marine ecological area inhabited by a particular animal or plant species. The females lay 50,000 to 1 million eggs, which hatch after some 24 hours into tiny larva. They go through three growth stages and, after about 12 days, wind up as young shrimp. Pressure of work got you stressed and you need to relax, just go fishing. If you’re looking to forget the world’s problems or feel like taking the kids out for some afternoon rod and reel fun, shrimp would be a great way to do it. Regardless of the species you’re trying to catch you won’t go wrong by having a few dozen shrimp along.

Using shrimp practically guarantees fish. However, even though shrimp are prime natural baits, proper presentation is the key to fishing success. Whether fishing from a boat or the shore you quickly realize that shrimp is usually the bait of choice. When it comes to live bait, every angler has his own preference. However, most agree that nothing rates higher than live shrimp. Simply put… everything in Florida’s water eats shrimp. This highly adaptable bait catches everything from pinfish to Tarpon. Hook em’ right: Presentation is the key, so it’s important to hook them properly. If head hooking; always avoid the black spot located just under the horn. Piercing this area quickly kills the shrimp. Head or tail hooked and free-lined is a popular technique; fished under a popping cork is another, and head hooked on a lead head jig is another all time favorite.

If you’re like me and extremely fond of these tasty little rascals, what I don’t use I’ll take them home and enjoy a little shrimp cocktail before supper. It’s simple: Pop the heads off, bring a couple of cups of water to a boil, add two tablespoons of seafood boil, add one teaspoon of sugar and boil until pink. Drain, cool, peel, and eat. Give me a call and let’s go fishing. Fishing Florida for over 50 years, I offer professionally guided fishing and teaching charters around Tampa Bay, St. Petersburg, Clearwater, Bradenton, Sarasota, and Tarpon Springs. If you want to catch fish, have a memorable adventure or perhaps learn some new fishing tips, call me. If you have need for a group or multi-boat charter, let me know what and when and leave the rest to me. Captain Woody Gore – Fishing Charters Cell: 813-477-3814 Home/Office 813-982-2034 Email: wgore@ix.netcom.com Website: WWW.CAPTAINWOODYGORE.COM

Captain Mel Berman — broadcast pioneer, popular fishing talk show host, licensed captain and charter fishing skipper, friend to fisherman, outdoorsman, and conservationist alike — passed away, from complications after heart surgery, at the age of 81 on February 5th, 2010. As the host of the Florida's most popular fishing show, The Captain Mel Berman Show on 970-WFLA, Berman used his experience as an award-winning newscaster and pioneering radio DJ to provide a forum for all who enjoy the beauty and bounty of the waters of Tampa Bay and the Gulf of Mexico. He provided an opportunity for everyone to voice their thoughts and feelings about everything from the right bait to the right way to protect the environment. He also attracted those who never wet a line, but who love the outdoors and the Bay area, and want to preserve it for generations to come.